The article seeks to highlight the ongoing tension between the fundamental freedoms underpinning the European Union’s internal market and the Member States’ desire to safeguard their own cultural or economic interests through fiscal measures. In this context, the analysis focuses on the Amazon case, currently pending before the Court of Justice of the European Union, concerning the compatibility with EU law of the fixed €3 fee imposed i...

When instituting retaliatory tariffs on imports from a State who initiated such alleged protectionist measures, aiming to convince that State to renounce the tariffs initially imposed, it is possible to disproportionately affect some of its own citizens or of the companies established under the national law. In such cases, the State can award them certain compensatory benefits. Considering the premise that citizenship is not a determinism, but ...